For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Smithsonian redirects here. For other uses, see Smithsonian (disambiguation). The Smithsonian Institution (/smÉªÎ¸ËsoÊniÉn/ smith-SOE-nee-Én), established in 1846 for the increase and diffusion of knowledge, is a group of museums and research centers administered by the Government of the United States.